AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO DISCLOSURE OF TAX INFORMATION.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE :

Section 1. Amend §368, Title 30 of the Delaware Code, by adding thereto a new subsection (f) as follows:

"(f) REFUNDS. The Director may disclose taxpayer identity information to the press and other media for purposes of notifying persons entitled to tax refunds when the Director, after reasonable effort and lapse of time, has been unable to locate such persons."